Water Buffalo Upper Leather Sides from Japan
Full grain unsplit upper leather from water buffalo hides, in side panels for shoe production. HTS 4107.91.60.10 applies as bovine (buffalo) other full grains upper leather. prized for its bold grain pattern.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
Import Tips
• Confirm water buffalo as bovine per chapter notes to avoid exotic species exclusions
• Use non-retail packaging to classify as raw material, not Chapter 42 sets
• Document fat-liquoring as part of crust if pre-drying, but ensure further prep